Transfer Pricing (TP) Archives | Accountants Today | Malaysian Institute of Accountants (MIA)

Streamlining Compliance: What Malaysia’s Transfer Pricing Guidelines 2024 Mean for You

As we move into the new year, tax professionals are gearing up for the upcoming compliance season. However, with the newly introduced Malaysia Transfer Pricing Guidelines 2024 (MTPG 2024), there’s a silver lining for many taxpayers.

March 6, 2025
343 views

Redefining Precision: Malaysia’s Unique Arm’s Length Range

In a stride towards aligning the local transfer pricing regulations with the global common approach, Malaysia released revised Transfer Pricing Rules last year (TPR23).

May 31, 2024
1.3K views

Transfer Pricing Recharacterisation – Exploring the unexplored aspects

It is always debated as whether the tax authorities in the garb of transfer pricing can obligate taxpayers to maximise their local profitability in hindsight…

May 24, 2023
1.5K views

Transfer Pricing Characterisation – Why does it matter? (Republished)

The risk-reward theory in economics states that higher the risk, higher the return. This principle of economics is also used in transfer pricing (TP) to determine the arm’s length compensation of the transacting parties.

May 3, 2023
838 views

Transfer Pricing Conference 2022

Ensure Greater Compliance with Transfer Pricing Regulations.

April 8, 2022
1.9K views

Transfer Pricing Guidance on COVID-19 Impact – Part 2

This article is a continuation of Part 1 covering guidance on the transfer pricing implications of the COVID-19 pandemic (the Guidance Note) issued by the Organisation for Economic Cooperation and Development (OECD).

March 2, 2021
2.3K views

Transfer Pricing Guidance on COVID-19 Impact – Part 1

On 18 December 2020, the Organisation for Economic Cooperation and Development (OECD) issued a guidance note on the transfer pricing implications of the COVID-19 pandemic (the Guidance Note).

February 2, 2021
3.4K views

Advance Pricing Agreement (APA): Ensuring Certainty in Uncertain Times

Transfer Pricing (TP) risk has never been as high for MNEs as it is today due to additional reporting requirements and exchange of information emanating from Base Erosion and Profit Shifting (BEPS) action plans issued by the Organisation for Economic Co-operation and Development (OECD).